Calculate GST on digital services from overseas providers and understand when the marketplace rules apply.
Since 1 October 2016, non-resident companies that supply digital services to New Zealand consumers have been required to register for and charge NZ GST if their NZ sales exceed $60,000 per year. This means services like Netflix, Spotify, Adobe Creative Cloud, Google Workspace, Amazon Web Services, and Apple App Store purchases all include 15% NZ GST in their prices to NZ customers.
For large platforms that act as marketplaces (Apple App Store, Google Play, Amazon), the platform operator is responsible for collecting and remitting GST, not the individual sellers on the platform. This simplifies compliance because one entity (Apple, Google) handles GST for thousands of app developers and content creators.
If you're GST-registered and purchasing digital services for your taxable activity, you can claim the GST charged by overseas providers as an input credit on your GST return. If the overseas provider has not charged NZ GST (some smaller providers may not be registered), and the service costs more than $1,000, you may need to self-assess GST under the reverse charge rules (section 8(4B) of the GST Act). See our GST Calculator for basic GST calculations.
For the full suite of GST tools, visit the GST.co.nz homepage. For 200+ other NZ calculators, visit Calculate.co.nz.
Last updated: April 2026 | Rates current for the 2026/27 tax year
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